Vietnam: What is vtv5 trực tiếp bóng đá hôm nay deadline to change vtv5 trực tiếp bóng đá hôm nay VAT and PIT period from monthly to quarterly in 2025?

Vietnam: What is vtv5 trực tiếp bóng đá hôm nay deadline to change vtv5 trực tiếp bóng đá hôm nay VAT and PIT period from monthly to quarterly in 2025?

According to Clause 2, Article 9 ofDecree 126/2020/ND-CP, it is stipulated as follows:

Criteria for quarterly tax declaration for value-added tax and personal income tax

...

2. Taxpayers are responsible for self-determining whether they meet vtv5 trực tiếp bóng đá hôm nay criteria for quarterly tax declaration to carry out tax declaration according to regulations.

a) Taxpayers eligible for quarterly tax declaration can choose to declare tax monthly or quarterly continuously for vtv5 trực tiếp bóng đá hôm nay whole calendar year.

b) In cases where taxpayers declaring monthly taxes meet vtv5 trực tiếp bóng đá hôm nay conditions for quarterly declaration and choose to switch to quarterly tax declaration, they must submit a request as prescribed in Appendix I issued with this Decree to change vtv5 trực tiếp bóng đá hôm nay tax period to vtv5 trực tiếp bóng đá hôm nay directly managing tax authority by January 31 of vtv5 trực tiếp bóng đá hôm nay first year they start to declare quarterly*. If after this deadline, vtv5 trực tiếp bóng đá hôm nay taxpayer does not submit vtv5 trực tiếp bóng đá hôm nay request to vtv5 trực tiếp bóng đá hôm nay tax authority, they must continue to declare tax monthly throughout vtv5 trực tiếp bóng đá hôm nay calendar year.*

c) In cases where taxpayers self-identify as ineligible for quarterly tax declaration, they must declare tax from vtv5 trực tiếp bóng đá hôm nay first month of vtv5 trực tiếp bóng đá hôm nay subsequent quarter monthly. Taxpayers are not required to resubmit monthly tax declarations for previous quarters but must submit a statement determining vtv5 trực tiếp bóng đá hôm nay additional monthly tax to be paid compared to vtv5 trực tiếp bóng đá hôm nay amount declared quarterly as prescribed in Appendix I issued with this Decree and must pay late penalties in accordance with regulations.

d) In cases where vtv5 trực tiếp bóng đá hôm nay tax authority discovers that a taxpayer is ineligible for quarterly tax declaration, vtv5 trực tiếp bóng đá hôm nay tax authority will determine vtv5 trực tiếp bóng đá hôm nay additional monthly tax to be paid compared to vtv5 trực tiếp bóng đá hôm nay amount declared by vtv5 trực tiếp bóng đá hôm nay taxpayer and must calculate late penalties according to regulations. vtv5 trực tiếp bóng đá hôm nay taxpayer must declare tax monthly from vtv5 trực tiếp bóng đá hôm nay point of receiving vtv5 trực tiếp bóng đá hôm nay notification from vtv5 trực tiếp bóng đá hôm nay tax authority.

For taxpayers who are declaring tax monthly and meet vtv5 trực tiếp bóng đá hôm nay conditions and opt to switch to quarterly tax declaration, they need to submit a request to vtv5 trực tiếp bóng đá hôm nay directly managing tax authority by January 31 of vtv5 trực tiếp bóng đá hôm nay starting tax year.

If after this deadline vtv5 trực tiếp bóng đá hôm nay taxpayer does not submit vtv5 trực tiếp bóng đá hôm nay document to vtv5 trực tiếp bóng đá hôm nay tax authority, they must continue monthly tax declaration for vtv5 trực tiếp bóng đá hôm nay entire calendar year.

Thus, in 2025, if vtv5 trực tiếp bóng đá hôm nay taxpayer is declaring tax monthly and wishes to switch to quarterly, vtv5 trực tiếp bóng đá hôm nay deadline to change vtv5 trực tiếp bóng đá hôm nay tax period isJanuary 31, 2025.

Vietnam: What is vtv5 trực tiếp bóng đá hôm nay deadline to change vtv5 trực tiếp bóng đá hôm nay VAT and PIT period from monthly to quarterly in 2025?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Which form is used for conversion from monthly declaration to quarterly declaration of taxes in Vietnam?

Currently, vtv5 trực tiếp bóng đá hôm nay application for conversion from monthly declaration to quarterly declaration of taxes is Form 01/DK-TDKTT issued with Appendix I ofCircular 80/2021/TT-BTC.

Download Form 01/DK-TDKTT requesting a change in vtv5 trực tiếp bóng đá hôm nay tax period from monthly to quarterly:Here

What are vtv5 trực tiếp bóng đá hôm nay conditions and criteria for quarterly VAT and PIT declarations in Vietnam?

According to Clause 1, Article 9 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay criteria for quarterly tax declaration regarding value-added tax and personal income tax are as follows:

(1) Quarterly Value-Added Tax Declaration

- Taxpayers within vtv5 trực tiếp bóng đá hôm nay scope for monthly VAT declaration, who have a total revenue from vtv5 trực tiếp bóng đá hôm nay sale of goods and provision of services of vtv5 trực tiếp bóng đá hôm nay previous calendar year not exceeding 50 billion VND, may declare VAT quarterly. vtv5 trực tiếp bóng đá hôm nay revenue from sales and services is determined as vtv5 trực tiếp bóng đá hôm nay total revenue on VAT declarations of tax periods within vtv5 trực tiếp bóng đá hôm nay calendar year.

In cases where taxpayers declare tax centrally at vtv5 trực tiếp bóng đá hôm nay head office for a dependent unit, business location, vtv5 trực tiếp bóng đá hôm nay sales and service revenue includes revenue from vtv5 trực tiếp bóng đá hôm nay dependent unit, business location.

- New taxpayers from vtv5 trực tiếp bóng đá hôm nay beginning of operations have vtv5 trực tiếp bóng đá hôm nay option of declaring VAT quarterly. After 12 months of business operations, from vtv5 trực tiếp bóng đá hôm nay calendar year immediately following vtv5 trực tiếp bóng đá hôm nay year completing 12 months, they will base it on vtv5 trực tiếp bóng đá hôm nay revenue of vtv5 trực tiếp bóng đá hôm nay preceding calendar year to conduct VAT declarations by either monthly or quarterly tax periods.

(2) Quarterly Personal Income Tax Declaration:

- Taxpayers required to declare PIT monthly who meet vtv5 trực tiếp bóng đá hôm nay conditions for quarterly VAT declaration may choose to declare PIT quarterly.

- Quarterly tax declaration is determined once from vtv5 trực tiếp bóng đá hôm nay first quarter in which vtv5 trực tiếp bóng đá hôm nay tax declaration obligation arises and is applied consistently throughout vtv5 trực tiếp bóng đá hôm nay calendar year.